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PRINCIPALI SCADENZE DI APRILE – MAGGIO 2022

 APRILE

SABATO 16

IMPOSTA DI SOGGIORNO.

MARTEDÌ 19

RITENUTE: versamento ritenute su redditi da lavoro dipendente e assimilati, lavoro autonomo, provvigioni, corrispettivi per contratti d’appalto nei confronti dei condomini nonché sull’ammontare dei canoni/corrispettivi relativi ai contratti di locazione breve (marzo).

ADDIZIONALI: versamento addizionali regionale/comunale su redditi da lavoro dipendente (marzo).

IVA: liquidazione e versamento (marzo).

INTRATTENIMENTI: versamento imposta di marzo.

CONTRIBUTI PREVIDENZIALI: versamento contributi di marzo 2022: INPS, lavoratori dipendenti; INPS, Gestione ex ENPALS: lavoratori dello spettacolo; INPGI, giornalisti professionisti; Gestione separata INPS committenti.

VERSAMENTI SOSPESI COVID-19: XVI rata versamenti sospesi a seguito dell’emergenza, qualora si sia optato per la rateizzazione ex art. 97, D.L. n. 104/2020.

MERCOLEDÌ 20

PREVINDAI E PREVINDAPI: versamento contributi integrativi per dirigenti industriali (I trimestre 2022).

OPERAZIONI IN CONTANTI LEGATE AL TURISMO (TRIMESTRALI): presentazione telematica del Mod. Polivalente (quadro TU) da parte di commercianti al minuto ed agenzie di viaggio, per comunicare i corrispettivi (compresi tra euro 1.000 ed euro 15.000) relativi ad operazioni in contanti effettuate nell’anno 2021 da parte di turisti appartenenti all’UE (non residenti in Italia) ed extraUE.

MARTEDÌ 26

INTRASTAT: presentazione contribuenti mensili (marzo 2022) e trimestrali (I trimestre 2022).

SABATO 30

DICHIARAZIONE OSS/IOSS: dichiarazione Iva Ioss relativa al mese precedente e dichiarazione IVA Oss relativa al trimestre precedente.

CARBON TAX: termine presentazione domanda per agevolazione sul gasolio da autotrazione – Consumi primo trimestre 2022.

 

MAGGIO

LUNEDÌ 2

BOLLO: versamento dell’imposta su scritture contabili conservate digitalmente, tramite Mod. F24 telematico.

BOLLO: termine entro cui effettuare le modifiche all’E- lenco B predisposto dall’Agenzia e relativo al I trimestre.

DICHIARAZIONE IVA: presentazione dichiarazione relativa al 2021.

UNIEMENS: denuncia telematica retribuzioni/contri- buti (INPS, ex INPDAP, ex ENPALS, ex DMAG ) di marzo

IVA – RIMBORSO/COMPENSAZIONE TRIME- STRALE: richiesta IVA a credito del I trimestre 2022.

LIBRO UNICO: registrazioni relative al mese di marzo.

AUTOTRASPORTATORI: presentazione all’A.D. dell’istanza del I trimestre per il rimborso/compensa- zione del maggior onere derivante dall’incremento dell’accisa sul gasolio.

STRUTTURE SANITARIE PRIVATE: invio telemati- co all’A.E. del Mod. SSP per la comunicazione dei com- pensi riscossi nel 2021 da parte delle strutture sanitarie private per l’attività medica/paramedica esercitata dai singoli professionisti nella struttura stessa.

PRECOMPILATA: Messa a disposizione al contri- buente della dichiarazione precompilata.

LUNEDÌ 16

RITENUTE: versamento ritenute su redditi da lavoro dipendente e assimilati, lavoro autonomo, provvigio- ni, corrispettivi per contratti d’appalto nei confronti dei condomini nonché sull’ammontare dei canoni/cor- rispettivi relativi ai contratti di locazione breve (aprile).

ADDIZIONALI: versamento addizionali regionale/ comunale su redditi da lavoro dipendente (aprile).

IVA: liquidazione e versamento (aprile e I trimestre).

INTRATTENIMENTI: versamento imposta (aprile).

CONTRIBUTI PREVIDENZIALI: versamento con- tributi di aprile 2022: INPS lavoratori dipendenti, ge- stione ex ENPALS, lavoratori dello spettacolo, giornali- sti professionisti; gestione separata INPS committenti.

VERSAMENTI SOSPESI COVID: XVII rata versa- menti sospesi a seguito dell’emergenza, qualora si sia optato per la rateizzazione ex art. 97, D.L. n. 104/2020.

CONTRIBUTI IVS ARTIGIANI E COMMERCIAN- TI: versamento I quota fissa 2022 su reddito minimale.

AUTOLIQUIDAZIONE INAIL: versamento II rata.

VENERDÌ 20

ENASARCO: versamento contributi I trimestre.

MERCOLEDÌ 25

INTRASTAT: presentazione elenchi relativi ad aprile.

MARTEDÌ 31

UNIEMENS: denuncia telematica retribuzioni/contri- buti (INPS – ex INPDAP – ex ENPALS – ex DMAG) di aprile.

FASI: versamento contributi integrativi II trimestre.

LIBRO UNICO: registrazioni mese di aprile.

COMUNICAZIONE DATI PERIODICHE IVA: tra- smissione telematica dei dati contabili riepilogativi del- le liquidazioni periodiche IVA relative al I trimestre 2022.

BOLLO: versamento dell’imposta di bollo sulle fatture elettroniche per il I trimestre 2022 (non sono interessati i contribuenti per cui l’imposta da versare in riferimento al I trimestre risulta inferiore ad € 250).

DICHIARAZIONE IOSS: dichiarazione Iva Ioss relati- va al mese precedente.

 

 

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